Line 11500 - Other pensions and superannuation

Report any other pensions and superannuation you received as shown on the back of your information slips. For a summary of where retirement income should be reported, see the table on page 32.

Pension income splitting

You may be able to make a joint election with your spouse or common-law partner to split the payments that you reported on line 11500 of your return if you and your spouse or common-law partner were:

• residents of Canada on December 31, 2023 (or on the date of death for the individual who died)

• not living separate and apart from each other, because of a breakdown in your marriage or common-law relationship, at the end of the year and for a period of 90 days or more beginning in the year

To make this election, you and your spouse or common-law partner must complete Form T1032, Joint Election to Split Pension Income. The transferring spouse or common-law partner must report the full amount of income on line 11500 of their return and claim a deduction for the elected split pension amount on line 21000 of their return.

Pensions from a foreign country

Report in Canadian dollars your gross foreign pension income received in the year (see "Reporting foreign income and other foreign amounts" on page 10).

Attach a note to your paper return identifying the type of pension that you received from a foreign country and the country that it came from.

In some cases, amounts that you receive may not be considered pension income and may have to be reported somewhere else on your return.

United States individual retirement arrangement (IRA)

If you received amounts from an IRA or converted an IRA to a "Roth" IRA during the year, call the CRA.

United States Social Security Report the full amount in Canadian dollars of your U.S. Social Security benefits and any U.S. Medicare premiums paid on your behalf.

You can claim a deduction for part of this income. See line 25600 on page 20.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required): Line 11500 - Other pensions and superannuation

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